A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
Owatonna is a city in Steele County, Minnesota, United States. The population was 22,434 at the 2000 census. It is the county seat of Steele County. Owatonna is home to the Steele County Fairgrounds, which hosts the Steele County Free Fair in August. Interstate 35 and U.S. Routes 14, and 218 are three of the main arterial routes in the city.